Schlumberger India Technology Centre (P) Ltd. v. DCIT

M/S Vodafone Global Services P Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle 1(1), Pune

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.660/Pun/2022 Assessment Year : 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.660/PUN/2022 Assessment Year : 2018-19 M/s. Vodafone Global Services Vs. ACIT, Private Limited, Circle-12, Mantri, 3A, 3rd Floor, Pune Near Hotel Uppala, Survey No.197, Hissa No.2 and 4 to 7B, Lohegaon, Pune 411 014 Maharashtra PAN : AAECV7299P Appellant Respondent Appellant by : Shri Ajit Jain (Virtual) Respondent by : Shri Prakash L. Pathade Date of hearing : 15.05.2025 Date of pronouncement : 30.05.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCO…

M/S Fis Solutions Software (India) Private Limited, Pune vs. Assistant Commissioner of Income Tax, Circle- 1(1), Pmt Building, 2Nd Floor, Swargate, Pune

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.583/PUN/2022 धििाारण वर्ा / Assessment Year : 2018-19 M/s. FIS Solutions Software (India) Private Limited, Upper Ground Floor to 7th Floor, Westend Center One, Survey No. 169/1, Sector II, Aundh, Pune – 411007 PAN : AALCS0619K ......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – 1(1), Pune ……प्रत्यर्थी / Respondent Assessee by : Shri Darpan Kirpalani & Shri Vaibhav Rajam…

Katerra Technology Services LLP, Pune vs. Assistant Commissioner of Income-Tax, Circle -2, Pune

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshalikaterra Technology Services Vs Acit, Circle-2, Llp, Unit No.301 & 302, Pune. 3Rd Floor, Nextgen Avenue Building, Off Senapati Bapat Road, Shivajinagar, Bhamburda, Tq. Haveli, Pune. Pan: Aarfk 3667 L Appellant/Assessee Respondent / Revenue Assessee By : Shri Ketan Ved, Ca Revenue By : Shri Anurag Shrivastava, Cit Dr Date Of Hearing : 18/05/2023 Date Of Pronouncement : 24/05/2023 O R D E R Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Findings Of Ld.Drp-3, Mumbai-2, Dated 19.05.2022 For A.Y.2018-19 As Per The Following Grounds Of Appeal:- “The Ld. Assessing Officer ["Ao"], Ld. Transfer Pricing Officer ["Tpo"] & Hon'Ble Dispute Resolution Panel Cdrp") Erred In Law & In Fact In Assessing The Total Income Of Inr 1,71,54,680 As Against Returned Income Of Inr 88,61,750 As Computed By The Appellant In Its Return Of Income. Transfer Pricing Adjustment On Account Of The International Transaction Relating To Information Technology Enabled Services ("Ites”) - Inr 82,92,925 1. On The Facts & Circumstances Of The Case & In Law, The Order Passed Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 ("The Act") By The Ld.Ao Is Erroneous & Bad In Law; 2. The Ld. Ao/Tpo/ Hon'Ble Drp Has Erred In Upholding Katerra Technology Services Llp

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „C‟ BENCHES :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER & SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Katerra Technology Services vs ACIT, Circle-2, LLP, Unit No.301 & 302, Pune. 3rd Floor, Nextgen Avenue Building, Off Senapati Bapat Road, Shivajinagar, Bhamburda, TQ. Haveli, Pune. PAN: AARFK 3667 L Appellant/Assessee Respondent / Revenue Assessee by : Shri Ketan Ved, CA Revenue by : Shri Anurag Shrivastava, CIT DR Date of hearing : 18/05/2023 Date of pronouncement : 24/05/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the Assesse…